Policy paper

Income Tax exemption for employer-reimbursed coronavirus antigen tests

This tax information and impact note is about the exemption for employer-reimbursed coronavirus antigen test.

• From: HM Revenue & Customs
• Published: 3 March 2021

Documents

Income Tax exemption for employer-reimbursed coronavirus antigen tests

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This measure introduces an Income Tax exemption for payments that an employer makes to an employee to reimburse for the cost of a relevant coronavirus antigen. There will be no income tax liability for the employee or employer.

Published 3 March 2021